Vegetables levy and export charge

Who collects and pays

The levy or export charge may be paid via a third party (collection agent) or directly to us. This depends on whether there is a collection agent involved in the sale, processing or export of the vegetables.

Collected and paid via a third party (collection agent)

The levy or export charge is collected by the person associated with the sale, processing or export of the vegetables. We call this person the collection agent.

The collection agent can be the:

• selling agent, buying agent (if no selling agent is involved), or business purchaser (if no selling or buying agent is involved) where vegetables are sold to a business purchaser
• exporting agent, or
• person who processed the vegetables for the levy payer.

This person deducts or recovers the levy or export charge from the levy or export charge payer and then pays that amount to us as part of a return.

Paid directly to us (levy or export charge payer)

The levy is paid by the person who owns the vegetables immediately after harvest. We call this person the levy payer.

The export charge is paid by the person who exports the vegetables from Australia. We call this person the export charge payer.

The levy or export charge payer pays directly to us as part of a return if they:

• sold vegetables by retail sale
• processed vegetables themselves, or
• exported the vegetables themselves

Rates

GST is not applied to Australian Government levies and export charges.
See full details of the levy and export charge rates.

Return and payment dates

Quarterly

Quarterly returns and payments are for vegetables sold (other than by retail sale), processed or exported.

Return and payment must be received by:

• 31 October (July to September quarter)
• 31 January (October to December quarter)
• 30 April (January to March quarter)
• 31 July (April to June quarter)

Example: For vegetables sold (other than by retail sale), processed or exported in the July to September quarter in a financial year, the return and payment must be received by 31 October in the same financial year.

You may not need to lodge a quarterly return.

You can apply to lodge an annual return if you believe the total amount of levy and export charge you will (or will be likely to) pay on vegetables in a financial year will be less than $500 (GST exclusive).

To apply for an annual return and payment, contact the levies team in your state or territory.

Annual

Annual returns and payments are for vegetables sold by retail sale in a financial year, or where we have approved your application to lodge and pay once a year.

Return and payment must be received by:

• 31 August each year (for the previous financial year)

For vegetables sold by retail sale in a financial year or where we have approved your application to lodge and pay annually, the return and payment must be received by 31 August in the next financial year.

How to lodge a return

You can lodge your return via Levies Online.

After you log in:

• select the return type and period
• complete the information
• lodge your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Lodge via Levies Online

If you can’t use Levies Online

To lodge a manual return:

• download and complete the horticulture return form
• email or post your return
• make payment to us by electronic funds transfer (EFT) or cheque.

Return information

Vegetables are part of the:

• Horticulture Quarterly Return
• Horticulture Annual Financial Year Return

To lodge a return, you will need to know the:

• value (sale price, market value or free on board value) of vegetables sold, processed or exported
• amount of levy and export charge payable for each type.

Record keeping

You must keep records relating to each return for five (5) years. The records must:

• be set out for each financial year
• include details of each transaction.

Heavy penalties could apply if you fail to meet the record keeping requirements.

Who uses this levy and export charge

Recipient bodies for the vegetables levy and export charge are:

• Horticulture Innovation Australia Limited
• Plant Health Australia

Definitions

Business purchaser

A person who buys products, goods or services from levy payers while carrying on a business (including as a processor or feedlot operator).

Calculating the value

For vegetables that are sold, the sale price of the vegetables.

For vegetables that are processed, the market value of the vegetables on the day processing begins.

For vegetables that are exported, the free on board value of the vegetables immediately before export.

Process

This does not include cleaning or washing, brushing, sorting, grading, packing, storage, transport, and delivery.

Retail sale

A sale to a person other than to a business purchaser (whether bought directly or through a selling agent or buying agent or both).

Levies and related legislation

This information is a guide only. You must be aware of your obligations under relevant levy and export charge laws.

This includes:

• Primary Industries (Excise) Levies Act 2024
• Primary Industries (Customs) Charges Act 2024
• Primary Industries Levies and Charges Collection Act 2024
• Regulatory Powers (Standard Provisions) Act 2014

See more on levy and export charge laws.

Stay updated

Check latest updates in our levy notices.